1. value-added tax. The tax rate applicable to the catering industry is 6% (3% VAT rate is applicable to small-scale taxpayers with sales of less than 5 million yuan for two consecutive months);

2. Urban maintenance and construction tax is paid at 7% (or 5% or 1%) of the business tax paid, and the specific tax rate is determined according to the taxpayer's location;

3. The surcharge for education shall be paid at 3% of the business tax paid;

4. Other surcharges shall be calculated and paid according to the relevant regulations of the taxpayer's location; 5. Income tax, the corporate income tax rate is 25%, and the tax rate of small and low-profit enterprises is 21%;

6. Withholding and paying personal income tax.